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    <title>Section 68 Inapplicable: Unexplained Cash Credits Excluded from Outstanding Balances in Legitimate Business Transactions.</title>
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    <description>Addition of outstanding balance of certain creditors – Section 68 is not applicable in the present case the outstanding amounts in the books of account of the assessee related to business transactions of the assessee - AT</description>
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      <description>Addition of outstanding balance of certain creditors – Section 68 is not applicable in the present case the outstanding amounts in the books of account of the assessee related to business transactions of the assessee - AT</description>
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